Friszal Anggi Nurlindra, 08.05.52.0181 and Hardiningsih, Pancawati (2012) KEMAMPUAN BEBAN PAJAK TANGGUHAN, AKRUAL DAN SIZE UNTUK MENDETEKSI MANAJEMEN LABA. Students' Journal of Accounting and Banking , 1 (1).
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Abstract
This study aimed examine the effect of the deferred tax asset and analyze, discretionary accruals and earnings management on the size of a manufacturing company that went public in Indonesia. The population in this study is a company engaged in the manufacturing sector are listed in Indonesia Stock Exchange (BEI) in 2008-2010. According to established criteria contained 37 samples. Analysis technique used is logistic regression. The results showed that the deferred tax liabilities have no effect on earnings management. Meanwhile, discretionary accruals and size effect on earnings management.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | Earnings Management, Deferred Tax liabilities, Discretionary Acruaals, Size |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Faculty / Institution: | |
| Depositing User: | Fakultas Ekonomi |
| Date Deposited: | 10 Nov 2012 03:08 |
| Last Modified: | 11 Nov 2012 04:00 |
| URI: | https://eprints.unisbank.ac.id/id/eprint/1202 |
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